PARRIS N. GLENDENING, Governor

Ch. 485

2. HAS MAINTAINED ACTIVE STATUS FOR AT LEAST 25
YEARS UNDER A THE VOLUNTEER POLICE LENGTH OF SERVICE AWARD PROGRAM
OR A QUALIFICATION SYSTEM ESTABLISHED AND INCORPORATED INTO THE POLICE
AGENCY'S RULES AND REGULATIONS ESTABLISHED IN LIEU OF A LENGTH OF
SERVICE AWARD PROGRAM; AND

(IV) WILL HAVE BEEN AN ACTIVE MEMBER OF A BONA FIDE POLICE
AGENCY FOR AT LEAST 72 MONTHS DURING THE LAST 10 CALENDAR YEARS BY
DECEMBER 31 OF THE TAXABLE YEAR

(3) EACH POLICE AGENCY SHALL

(I) MAINTAIN A RECORD OF THE ACTIVITIES OF EACH
VOLUNTEER POLICE OFFICER DURING THE CALENDAR YEAR;

(II) PROVIDE EACH MEMBER A REPORT BY FEBRUARY 15 OF THE
FOLLOWING YEAR INDICATING THAT THE MEMBER QUALIFIED DURING THE
PRECEDING CALENDAR YEAR; AND

(III) PROVIDE A REPORT THAT INCLUDES THE NAMES, SOCIAL
SECURITY NUMBERS, AND A CERTIFICATION THAT THE OFFICER QUALIFIED FOR
THE SUBTRACTION MODIFICATION UNDER THIS SECTION.

(4) TO QUALIFY FOR THE SUBTRACTION MODIFICATION UNDER THIS
SUBSECTION, AN INDIVIDUAL SHALL ATTACH TO THE INDIVIDUAL'S INCOME TAX
RETURN A COPY OF THE REPORT PROVIDED BY THE POLICE AGENCY UNDER
PARAGRAPH (3) OF THIS SUBSECTION.

(5) ON OR BEFORE OCTOBER 1 OF EACH YEAR, THE POLICE AGENCY
SHALL SUBMIT TO THE DEPARTMENT OF PUBLIC SAFETY AND CORRECTIONAL
SERVICES AND THE OFFICE OF THE COMPTROLLER A REPORT LISTING THE NAMES
AND SOCIAL SECURITY NUMBERS OF INDIVIDUALS WHO QUALIFIED FOR THE
SUBTRACTION MODIFICATION UNDER THIS SUBSECTION FOR THE PRECEDING
TAXABLE YEAR.

(6) (I) A PERSON MAY NOT KNOWINGLY MAKE OR CAUSE ANY FALSE
STATEMENT OR REPORT TO BE MADE IN ANY APPLICATION OR IN ANY DOCUMENT
REQUIRED UNDER THIS SUBSECTION.

(II) ANY PERSON WHO VIOLATES OR ATTEMPTS TO VIOLATE ANY
PROVISION OF SUBPARAGRAPH (I) OF THIS PARAGRAPH SHALL BE SUBJECT TO A
FINE OF $1,000.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1997 1998 and shall be applicable to all taxable years beginning after December 31,
1997 1998.

Approved May 8, 1997.

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